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Local Government Non-tax Revenue Sources in Transition Countries: User Fees and Charges

Zeljko Sevic

Date: 2006

ISBN: 80-89013-26-0

ISSN:

Publisher:

Price: 10 €

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The set of papers presented in this volume explores the issues of charging for government services in the broadest sense. The book consists of a series of national case studies that followed the same research protocol. Despite using the same template and emplying the same methodology, they deal with particular issues that face each of the countries covered and try to provide an accurate picture of the institutional (legal) framework and positive practices in setting up and enforcing user charges and fees, especially for locally provided services and less often, products. This book is a result of an ongoing individula and collective effort of the members of the NISPAcee Working Group on Public Sector Finance and Accounting.


Table ofContents

Prologue: Taxing or Charging for Government Services? – A Panacea

of Modern Government Finance.................................................................................... 5

Acknowledgements ........................................................................................................ 11

List of Contributors........................................................................................................ 12

Chapter 1: Charging for Government Services:

Exploring the Experience Of CEECs

Željko Šević..................................................................................................................13

Chapter 2: Applications of Municipal User Charges in Canada: Exerience and Implications for Other Jurisdictions

David Amborski ..........................................................................................................29

Chapter 3: Local Taxes: Why?

Peter B.Boorsma.........................................................................................................46

Chapter 4 :User Fees in Local Finance: The Czech and Slovak Cases

Phillip J. Bryson...........................................................................................................59

Chapter 5: Charges in Local Government Services and Budgets in Poland (The example of kindergartens and local transport in Lodz)

PiotrBury....................................................................................................................73

Chapter 6: User Charges and Fees: Financing Local Services in Lithuania

Mark Chandler............................................................................................................ 84

Chapter 7: Utility Pricing Policy and Local Budgets in Ukraine

Sergii Slukhai and Yulia Subbotovych........................................................................93

Chapter 8: Local Government Fees and User Charges in Estonia

Kenneth A.Kriz, Alari Paulus and Karsten Staehr .................................................104

Chapter 9: Municipal Revenues and Local Fees in The Czech Republic

Lucie Sedmihradská ..................................................................................................130

Chapter 10: Financing of Local Services, User Charges and Fees in the Republic of Byelorussia

Leonida Pliskevich.....................................................................................................139

Chapter 11: User Charges and Fees in the Armenian Local Government System

David Tumanyan ......................................................................................................146

Chapter 12: Raising Revenue in Transition: the Development of Tax Policy and a Tax Administration in Ukraine

Verena Fritz...............................................................................................................163




 

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